ANALISIS PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSET (ROA), DEBT TO ASSET RATIO (DAR) DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Kasus Pada Perusahaan Manufaktur Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2016)

ANDINI, PUTRI (2019) ANALISIS PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSET (ROA), DEBT TO ASSET RATIO (DAR) DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Kasus Pada Perusahaan Manufaktur Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is conducted to test the influence of Size Company, Return on Asset (ROA), Debt to Asset Ratio (DAR) and Audior’s Opinion to Audit Delay at mining company listed in Indonesia Stock Exchange (BEI). Sampling technique used is purposive sampling. 11 samples were obtained from 41 companies over a 3-year period in mining companies, resulting in 33 samples. From result of hypothesis test show, variable of size company have a effect to Audit Delay, while Return on Asset, Debt to Asset Ratio and Auditor’s Opinion have a effect to Audit Delay of mining company listed in Indonesia Stock Exchange (BEI) period 2012-2016. Variable Size Company, Return on Asset, Debt to Asset Ratio and Auditor’s Opinion able to influence company value equal to 29,3% and rest 70,7% influenced by other variable. Keywords: Size Company, Return on Asset, Debt to Asset Ratio. Auditor’s Opinion Penelitian ini dilakukan untuk menguji pengaruh Ukuran Perusahaan, Return on Asset (ROA) dan Debt to Asset Ratio (DAR) terhadap Audit Delay pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengumpulan sampel yang digunakan adalah purposive sampling. Diperoleh sampel sebanyak 11 perusahaan dari 41 perusahaan selama periode 3 tahun pada perusahaan pertambangan, sehingga didapatkan jumlah sampel sebanyak 33. Dari hasil pengujian hipotesis menunjukkan, variabel Ukuran Perusahaan berpengaruh terhadap Audit Delay, sedangkan Return on Asset (ROA), Debt to Asset Ratio (DAR) dan Opini Audit tidak berpengaruh terhadap Audit Delay perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2016. Variabel Ukuran Perusahaan, Return on Asset (ROA), Debt to Asset Ratio (DAR) dan Opini Audit mampu mempengaruhi Audit Delay sebesar 29,3% dan sisanya 70,7 % di pengaruhi oleh variabel lain. Kata Kunci: Ukuran Perusahaan, ROA, DAR, Audit Delay

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 560
Call Number: SE/32/18/215
NIM: 43213120218
Uncontrolled Keywords: Ukuran Perusahaan, ROA, DAR, Audit Delay
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Jan 2019 03:36
Last Modified: 22 Jan 2019 07:51
URI: http://repository.mercubuana.ac.id/id/eprint/46535

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